Following a World Golf Foundation board meeting at the Presidents Cup, Finchem explained the reasons for the difference of opinion.

He added: "The two main reasons are they are substances which are very common in the marketplace and that as a consequence create significant administrative burdens with granting therapeutic use permits or exemptions.

"They are also questionable in terms of their impact from a performance-enhancing standpoint.

"(Wada) are not objecting in any significant way to the exclusion of those two areas of substances."

The dispute has also thrown up another roadblock in amateur golf's long-term goal of one day returning to the Olympic programme.

Royal & Ancient chief executive Peter Dawson said the Olympics was not a top priority on the World Golf Foundation agenda but conceded that without a robust anti-doping policy there was no chance of golf again becoming part of the Games.

"It (returning to the Olympic Games) is a constant dialogue but it's not high on the list of priorities at the moment," said Dawson.

"But one thing is certain, if you don't have a drug policy you're not even at the base point."